The present work seeks to guide the personnel involved in the preparation and presentation of financial statements, in the understanding and application of accounting rules and policies that govern the solidary sector which must meet the following purposes: Comply with Decree 3022 of December 27, 2013, of the Ministry of Commerce, Industry and Tourism. establish the accounting policies that the solidarity sector must follow for the recognition, measurement, disclosure and presentation of its economic facts. keep updated the accounting policies used by the cooperative, according to all the changes and new projects that have the IFRS for PYMES.